Prepare with IIA : IIA-CRMA-ADV exam braindumps as your best preparation materials
Updated: May 28, 2026
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IIA Certification in Risk Management Assurance Sample Questions:
1. According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?
A) All controls are both adequate and efficient.
B) The board is appropriately addressing intolerable risks.
C) All risks have been identified and mitigated.
D) Risks have been accurately analyzed and evaluated.
2. According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?
A) An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
B) An auditor in charge needed to have testing completed by the end of the month, but was behind schedule.He identified a junior auditor to conduct the work for him on a complex area of the organization.
C) When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to A. perform a proper assessment.
D) An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
3. According to The IIA's Code of Ethics, which of the following statements is true?
A) When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
B) When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
C) When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
D) When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.
4. According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?
A) The services must be aligned with those defined in the internal audit charter.
B) The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
C) The services impose no responsibility to communicate information other than to the engagement client.
D) The services may preclude assurance services from the consulting engagement.
5. Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
A) Employing audit tests to detect fraud.
B) Planning an engagement of the area in which fraud is suspected.
C) Interrogating a suspected fraudster.
D) Completing a process review to improve controls to prevent fraud.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
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